Cash Purchases from Arhatiyas Exceeding Rs 20,000 Disallowed u/s 40A(3); Not Agents u/r 6DD(k.

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....Addition u/s 40A(3) - cash purchases above Rs 20,000 - assessee made final purchases from the Arhatiyas (commission agents / traders) and same cannot be treated as agents of the assessee firm within the meaning of Rule 6DD(k). - AT....